Tafseer Ibn Kathir of AL HAJJ [6]

ذَلِكَ بِأَنَّ اللَّهَ هُوَ الْحَقُّ وَأَنَّهُ يُحْيِي الْمَوْتَى وَأَنَّهُ عَلَى كُلِّ شَيْءٍ قَدِيرٌ

That is because Allah is the Truth and because He gives life to the dead and because He is over all things competent